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Home My WebLink Aboutbocc.res.091.2022A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS (“BOCC”) LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2022, TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR PITKIN COUNTY, COLORADO, AND ITS SPECIAL DISTRICTS FOR FISCAL YEAR 2023 RESOLUTION NO. 091 - 2022 RECITALS: WHEREAS, Pitkin County, Colorado, is a legal and political subdivision of the State of Colorado, for which the Board of County Commissioners is authorized to act; and WHEREAS, pursuant to Section 2.8.3 (Actions) of the Pitkin County Home Rule Charter (“HRC”) official action by formal resolution shall be required for all actions of the Board not requiring ordinance power on matters of significant importance affecting citizens; and WHEREAS, the Board of County Commissioners of Pitkin County is required to levy property taxes pursuant to §39-1-111 and §29-1-108 of the Colorado Revised Statutes (C.R.S.), as amended; and WHEREAS, the assessed valuation for Pitkin County is defined by the County Assessor's 2022 appraisal of all property as described by the existing state property tax law. This assessed valuation is applied to the mill levy for each county taxing entity or fund listed, to determine the property tax herein; and WHEREAS, a temporary mill levy reduction is necessary to avoid collection of excess revenue under Colorado State Constitution, Article X, Section 20, and the Colorado Legislature has determined that either a temporary property tax credit or a temporary mill levy rate reduction is a reasonable method for setting annual mill levies and effecting property tax refunds in accordance with Section 20 of Article X of the State Constitution; and WHEREAS, C.R.S. §39-1-111.5 authorizes a local government to certify a refund in the form of a temporary property tax credit or a temporary mill levy rate reduction, provided that the certification includes the gross mill levy, the temporary property tax credit or temporary mill levy rate reduction expressed in mill levy equivalents, and the net mill levy and under C.R.S. §39-1-111.5(4), the Assessor shall, concurrent with delivery of tax warrants to the Treasurer, itemize duly certified temporary property tax credits or temporary mill levy rate reductions in the manner set forth in C.R.S. §39-1-111.5(2), and under C.R.S. §39-1-111.5(5) the tax statements shall indicate by footnote which local government mill levies reflect a temporary property tax credit or temporary mill levy rate reduction for the purpose of effecting a refund, and WHEREAS, the 2022 valuation of assessment, as certified by the County Assessor on November 23, 2022 and the amount of money necessary to balance the budget for each county fund are listed in the attached table; and WHEREAS, the Board of County Commissioners finds that it is in the best interests of the citizens of Pitkin County to approve this Resolution. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that for the purpose of balancing the 2023 budget, the following taxes are hereby levied upon each dollar of the total valuation for assessment of all taxable property within the taxing districts shown below for the year 2022; that a temporary mill levy rate reduction is authorized; and that the individual mill levies are expressed in terms of the gross mill levy, the temporary mill levy rate reduction shown in mill levy equivalents, and the net mill levy as shown in Exhibit A: TAXING DISTRICT AND FUND VALUATION TOTAL MILL LEVY TOTAL PROPERTY TAX Pitkin County General Fund 3,690,059,560 2.405 $8,874,593 Road & Bridge Fund 3,690,059,560 0.187 690,041 Human Services Fund 3,690,059,560 0.065 239,854 TV & FM Translator Fund 3,690,059,560 0.289 1,066,426 Healthy Community Fund 3,690,059,560 1.010 3,726,961 Open Space & Trails Fund 3,690,059,560 3.750 13,837,723 Pitkin County Total 7.706 $28,435,598 Special Districts Pitkin County Library 3,496,516,270 1.411 4,933,585 Aspen Ambulance District 2,971,938,330 1.100 3,269,133 Twining Flats RGID 3,939,880 2.581 10,169 Redstone Ranch Acres RGID 1,980,880 15.000 29,713 GRAND TOTAL 27.798 $36,678,198 INTRODUCED AND FIRST READ ON THE 7TH DAY OF DECEMBER, 2022 AND SET FOR SECOND READING AND PUBLIC HEARING ON THE 13TH DAY OF DECEMBER 2022. NOTICE OF PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE RESOLUTION PUBLISHED IN THE ASPEN DAILY NEWS ON THE 1ST DAY OF DECEMBER, 2022. NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.pitkincounty.com ) ON THE 1ST DAY OF DECEMBER 2022. ADOPTED AFTER FINAL READING AND PUBLIC HEARING ON THE 13TH DAY OF DECEMBER 2022. POSTED BY TITLE AND SHORT SUMMARY ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.pitkincounty.com ) ON THE 15TH DAY OF DECEMBER, 2022. PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER ADOPTION, IN THE ASPEN DAILY NEWS ON THE 22ND DAY OF DECEMBER, 2022. ATTEST: _________________________ Julia Ely Deputy County Clerk BOARD OF COUNTY COMMISSIONERS _____________________________ Patti Clapper, Chair Date: ______________ MANAGER APPROVAL _________________________________ Phylis Mattice for Jon Peacock, County Manager Dec-14-2022 Exhibit A: PITKIN COUNTY 2022 Mill Levies with Temporary Mill Levy Rate Reduction 2022 property tax collected in 2023 TAXING DISTRICT 11/23/2022 Gross CY PY Net Property Mill Levy Abatement Total Total AND FUND Valuation Mill Levy Refund Refund Mill Levy Tax Abatements Amount Mill Levy Property Tax PITKIN COUNTY General Fund 3,690,059,560 3.118 (0.673) (0.047) 2.398 8,848,763 0.007 25,830 2.405 8,874,593 Road & Bridge Fund 3,690,059,560 0.187 ‐ ‐ 0.187 690,041 ‐ ‐ 0.187 690,041 Human Services Fund 3,690,059,560 0.065 ‐ ‐ 0.065 239,854 ‐ ‐ 0.065 239,854 TV & FM Translator 3,690,059,560 0.374 (0.081) (0.005) 0.288 1,062,736 0.001 3,690 0.289 1,066,426 Healthy Community Fund 3,690,059,560 1.026 ‐ (0.018) 1.008 3,719,581 0.002 7,380 1.010 3,726,961 Open Space & Trails Fund 3,690,059,560 3.750 ‐ ‐ 3.750 13,837,723 ‐ ‐ 3.750 13,837,723 PITKIN COUNTY SUBTOTAL 8.520 (0.754) (0.070) 7.696 28,398,698 0.010 36,900 7.706 28,435,598 SPECIAL DISTRICTS Pitkin County Library 3,496,516,270 1.625 (0.183) (0.034) 1.408 4,923,095 0.003 10,490 1.411 4,933,585 Aspen Ambulance District 2,971,938,330 1.100 ‐ ‐ 1.100 3,269,133 ‐ ‐ 1.100 3,269,133 Twining Flats GRID 3,939,880 2.769 (0.188) ‐ 2.581 10,169 ‐ ‐ 2.581 10,169 Redstone Ranch Acres GRID 1,980,880 15.000 ‐ ‐ 15.000 29,713 ‐ ‐ 15.000 29,713 GRAND TOTAL 29.014 (1.125) (0.104) 27.785 36,630,808 0.013 47,390 27.798 36,678,198 Temp. Mill Levy Reduction